Union of India Vs Brand Equity Treaties Limited & Ors
Date: June 19, 2020
Subject Matter
Delhi High Court Judgment directing GST Department to open the facility to file GST TRAN-1 till 30th June 2020 STAYED
Summary
The Supreme Court of India today stayed Delhi High Court Judgment directing GST Department to open the facility to file GST Tran-1 till 30th June 2020. A two-judge bench of the Delhi High Court had directed the Central Government to allow the taxpayers to claim an input tax credit under Form GST TRAN-1 till 30th June 2020 since the statutory time limit for the same is a directory and therefore, the period of limitation of 3 years under the Limitation Act would apply. Last month, the Central Board of Indirect Taxes and Customs (CBIC), notified the above provision in the Finance Act which in effect, nullified the effect of the judgment.
UPON hearing the counsel the Court made the following ORDER
Issue notice.
To be heard along with SLP(C) No. 26626 of 2019 and SLP (C) D. No. 38404 of 2019.
In the meantime, the operation of the impugned order shall remain stayed.